THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS v HOTEL LA TOUR LTD [2023] UKUT 00178 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Guy Brannan on 24 July 2023
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VAT 鈥� sale of shares 鈥� proceeds of sale used to fund taxable activities 鈥� input tax incurred on sale of shares 鈥� whether a direct and immediate link to the taxable activities 鈥� yes 鈥� appeal dismissed
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Published 24 July 2023